Some Suggestions For Cash Audit Work

Cash inventory is one of the main means in auditing work to find corruption, misappropriation and private treasuries. It plays an important role in financial audit. Cash check mainly depends on whether the actual inventory cash is in line with the book amount. Check whether there should be no record of income, white stock to the top inventory, unrecorded expenses, and temporary cash payments.

Linyi County Audit Bureau auditors found that many times when the auditors learned that the audit department would implement the inventory cash check, they had been prepared for this step and formulated detailed measures for each step, resulting in the cash inventory failing to achieve the desired results. There are two reasons for analyzing the reasons: first, the auditor has issued the audit notice before arriving at the audit unit, and the audit method has been well known by the relevant auditors. Especially, he has already seen the way of receiving cash audit of the auditors at the beginning of the audit, and has made corresponding preparations. Two, the audited unit delays the cash check time with various reasons, and takes measures such as spanfer and remedial measures. In view of the above reasons, to achieve the expected audit results, Yang Jinglin, deputy director general of Linyi County Audit Bureau, suggested breaking traditional work habits and innovating work methods.

Change the entry point only once. Cash inventory Audit method. In the past audit, Linyi county audit bureau often used the method of checking cash immediately after entering the audited unit, which has been familiar with the auditing personnel. This routine can be broken. After entering the market, the cash check will not be done. Instead, after a period of observation, it is discovered that the auditors concerned will be relaxed and vigilant, so that they will not be able to prepare for the war if they do not notify the relevant personnel of the audited unit. You can also check the cash several times from time to time. After the first check, the audited unit considers that the risk has passed, the data spanferred out will be reopened, or the relevant business will be launched for a period of time. Therefore, we can carry out second surprise checks, three check ups, multiple check ups, even take a check before withdrawal, until the final audit target is reached.

Before taking inventory, we should pay attention to whether the relevant personnel of the audited unit are present all the time. stay audit The audited unit often delays the assault by taking the relevant personnel away from the scene. To note this, auditors must start auditing when they are present at the same time as auditors, accounting supervisors, cashiers, and other related personnel, so as to avoid creating time for the audited unit to create fraud on the grounds that someone is not there. You can also choose to take a surprise check before work in the morning or before work in the afternoon. This will not only disturb the normal normal business of the audited unit, but also avoid the delay of checking time by the relevant personnel of the audited unit with busy business and no time.

When cash is stored in different locations, organize personnel to check in time. When cash is stored in a safe at different locations in the unit, several inventory groups should be arranged, and the cash in the safe of each unit should be opened up. To avoid being audited units in cash in the actual inventory process, take the method of robbing the east wall to make up the west wall Handling inventory As a result, the stocktaking has lost its original role and failed to meet the expected audit objectives.

Inventory should be done after dividing the property of the unit or individual. The organization arranges the inventory cash check work before asking the cashier to take out the safe and mix the money belonging to the private individual, then ask the cashier to put all the units of the insurance unit outside the safe into the safe, and finally seal the safe to avoid the confusion of the unit funds and the personal money of the cashier, which will affect the accurate identification of the final number of points.

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